Capgemini Business Services (India) Ltd. v. ACIT

69 Taxmann.com 311Income Tax Appellate Tribunal2016#4243 most cited

What is Capgemini Business Services (India) Ltd. v. ACIT authority for?

Payments for the use or right to use computer software are considered royalty income, taxable in India. Amendments to Section 9(1)(vi) with retrospective effect bring such payments within the scope of royalty.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2023.

Also referred to as

Capgemini Business Services (India) Ltd. v. ACIT · Section 9(1)(vi) · royalty income · computer software · retrospective amendment · make available clause · fees for technical services · tax treaty

Issues it is cited on

make available clausecopyrighted articlefees for included servicesretrospective amendmentroyalty incomesection 9(1)(vi)section 9(1)(vii)computer softwareenduring benefitfees for technical servicestax treatysection 9(1)

Judgments citing Capgemini Business Services (India) Ltd. v. ACIT

Hapag-Lloyd Global Services P. Ltd, Mumbai vs. DCIT RG 10(1), Mumbai

The appeal is allowed for statistical purposes

ITA 2300/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Jan 2017AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri Manoj Kumar Aggarwal, Am

Section 10ASection 115JSection 143(3)Section 144C(13)Section 144C(5)Section 92C

…gains / losses constitute part of operating income of the assessee for which reliance has been placed on the following judicial pronouncements:- i. CIT Vs.Fiserve India Pvt. Ltd.[ ITA No. 17/2016 Delhi High Court] ii. GE Healthcare Bio Sciences Ltd. Vs. DCIT[ 68 Taxmann.com 369 ITAT Chennai] iii. Inteva Products India Automative Pvt Ltd Vs DCIT [72 taxmann.com 163 ITAT Bangalore] iv. Brigade Global Services Pvt. Ltd. Vs ITO [ITA No. 1494/Hyd/2010 ITAT Hyderabad] The counsel for the assessee further submitted that the above grounds did not require investigation of additional facts and only legal grounds and there…

M/S. Qad Europe B.V., Mumbai vs. DDIT (I.T) - 2(1), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 84/MUM/2007[1999-2000]Status: DisposedITAT Mumbai21 Dec 2016AY 1999-2000

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. Nos.83 & 84/Mum/2007 (Assessment Years: 1998-99 & 1999-2000) Qad Europe B.V. vs The Dy. Director of Income-tax C/o BSR & Co. KPMG House 448, (International Taxation)-2(1) Kamala Mills Compound Mumbai Lower Parel (E), Mumbai-13 PAN : AAACQ0534E (Appellant) (Respondent) Appellant by S/Shri PJ Pardiwala / Jitendra Jain Respondent by Shri Harshad Vengurlekar, Sr DR Date of hearing : 03-11-2016 Date of order : 21 -12-2016 O R D E R Per ASHWANI TANEJA, AM: This a…

M/S. Qad Europe B.V., Mumbai vs. DDIT (I.T) - 2(1), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 83/MUM/2007[1998-1999]Status: DisposedITAT Mumbai21 Dec 2016AY 1998-1999

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. Nos.83 & 84/Mum/2007 (Assessment Years: 1998-99 & 1999-2000) Qad Europe B.V. vs The Dy. Director of Income-tax C/o BSR & Co. KPMG House 448, (International Taxation)-2(1) Kamala Mills Compound Mumbai Lower Parel (E), Mumbai-13 PAN : AAACQ0534E (Appellant) (Respondent) Appellant by S/Shri PJ Pardiwala / Jitendra Jain Respondent by Shri Harshad Vengurlekar, Sr DR Date of hearing : 03-11-2016 Date of order : 21 -12-2016 O R D E R Per ASHWANI TANEJA, AM: This a…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 4534/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Sept 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2622/MUM/2014[2009-10]Status: DisposedITAT Mumbai21 Sept 2016AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2621/MUM/2014[2008-09]Status: DisposedITAT Mumbai21 Sept 2016AY 2008-09

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2620/MUM/2014[2005-06]Status: DisposedITAT Mumbai21 Sept 2016AY 2005-06

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…

Gartner Ireland Ltd, Mumbai vs. DDIT (It) RG 3(1), Mumbai

Appeals of the assessee are dismissed

ITA 2619/MUM/2014[2003-04]Status: DisposedITAT Mumbai21 Sept 2016AY 2003-04

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri Farrok V. IraniFor Respondent: Shri Jasbir Chouhan
Section 144C(3)Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NOS. 2619 TO 2622/MUM/2014 : (A.Ys : 2003-04, 2005-06, 2008-09, & 4534/MUM/2014 2009-10 & 2010-11) M/s. Gartner Ireland Limited Vs. DDIT (IT), Range-3(1), C/o. BSR & Co., 1st Floor, Lodha Mumbai (Respondent) Execlus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011 (Appellant) PAN : AACCG2919B Assessee by : Shri Farrok V. Irani Revenue by : Shri Jasbir Chouhan Date of Hearing : 20/07/2016 Date of Pronouncement : 21/09/2016 O R D E R PER G.S.…